2023-10-31T11:57:21-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 1785 INDIAN WOOD CIRCLE MAUMEE OH 43537 990 2022-01-01 341485732 LEGAL AID OF WESTERN OHIO INC LEGA 4199302511 525 JEFFERSON 400 TOLEDO OH 43604 KEVIN C MULDER EXECUTIVE DIRECTOR 4199302511 2023-10-27 1 KEVIN MULDER 999009999 0 CAITLIN BAINTER P01985124 4197942000 2023-10-17 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LAWO KEVIN C MULDER 525 JEFFERSON 400 TOLEDO OH 43604 7690267 0 X HTTP://WWW.LAWOLAW.ORG X 1985 OH LEGAL AID OF WESTERN OHIO, INC. (LAWO) IS A NON-PROFIT LAW FIRM THAT PROVIDES HIGH QUALITY LEGAL ASSISTANCE IN CIVIL MATTERS TO HELP ELIGIBLE LOW-INCOME INDIVIDUALS AND GROUPS TO ACHIEVE SELF-RELIANCE, AND EQUAL JUSTICE AND ECONOMIC OPPORTUNITY. 27 27 74 319 0 0 6458066 7565431 106204 86832 214 75 29100 37929 6593584 7690267 255796 292472 0 0 4926937 5686634 0 0 6735 1363823 1787377 6546556 7766483 47028 -76216 1882076 959638 2350952 1504730 -468876 -545092 X LEGAL AID OF WESTERN OHIO, INC. (LAWO) IS A NON-PROFIT LAW FIRM THAT PROVIDES HIGH QUALITY LEGAL ASSISTANCE IN CIVIL MATTERS TO HELP ELIGIBLE LOW-INCOME INDIVIDUALS AND GROUPS ACHIEVE SELF-RELIANCE, AND EQUAL JUSTICE AND ECONOMIC OPPORTUNITY. 0 0 7481657 292472 86832 LAWO REPRESENTS CLIENTS IN SEVERAL AREAS OF LAW, INCLUDING DOMESTIC VIOLENCE AND OTHER FAMILY-LAW RELATED ISSUES; HOUSING, INCLUDING ISSUES SURROUNDING PUBLIC HOUSING AND HOUSING CONDITIONS; ACCESS TO GOVERNMENT BENEFITS; DEBT COLLECTION DEFENSE AND BANKRUPTCY; CONSUMER FRAUD ISSUES; EDUCATION AND EMPLOYMENT; HUMAN TRAFFICKING; AND THE LEGAL PROBLEMS THAT AGRICULTURAL WORKERS, VETERANS, THE HOMELESS, AND OLDER ADULTS FACE.EACH YEAR LAWO'S EXPERIENCED STAFF OF ATTORNEYS, PARALEGALS, AND SUPPORT PERSONNEL PROVIDE HIGH QUALITY LEGAL ASSISTANCE TO THOUSANDS OF INDIVIDUALS AND GROUPS LIVING IN POVERTY THROUGHOUT 32 COUNTIES IN NORTHWEST AND WEST CENTRAL OHIO AND AGRICULTURAL WORKERS THROUGHOUT THE STATE. WE HAVE OFFICES LOCATED IN DAYTON, DEFIANCE, FINDLAY, LIMA, SANDUSKY, SPRINGFIELD, AND TOLEDO.IN 2022 WE MET THE LEGAL NEEDS OF OUR CLIENTS WORKING IN CONJUNCTION WITH OUT PARTNER LAW FIRM, ADVOCATES FOR BASIC LEGAL EQUALITY, INC. (ABLE). THE SERVICES WE PROVIDED BENEFITED CHILDREN, OLDER ADULTS, VETERANS, IMMIGRANTS, PERSONS, WITH DISABILITIES, SURVIVORS OF DOMESTIC VIOLENCE, PERSONS WITHOUT HEALTH INSURANCE, FAMILIES FACING EVICTION AND FORECLOSURE, HOMELESS CHILDREN AND FAMILIES, CHILDREN STRUGGLING TO SECURE APPROPRIATE EDUCATION SERVICES, MENTAL HEALTH CONSUMERS, AND AGRICULTURAL WORKERS, AMONG OTHER. OUR ATTORNEYS AND ADVOCATES WORK IN AREAS THAT PRIVATE ATTORNEYS USUALLY DO NOT, INCLUDING REPRESENTATION OF TENANTS, LOW-INCOME HOMEOWNERS, IMMIGRANTS, VETERANS, PEOPLE WITH DISABILITIES, AND PEOPLE SEEKING GOVERNMENT ASSISTANCE.WHAT WE DO IS IMPORTANT TO ALL MEMBERS OF THE COMMUNITY. WE PROVIDE POWERFUL SOLUTIONS TO CRITICAL SOCIETAL ISSUES. THROUGH OUR EFFORTS, MILLIONS OF DOLLARS ARE RETURNED TO THE COMMUNITY OR SAVED FOR OUR CLIENTS. WE CONSERVE VALUABLE COMMUNITY RESOURCES BY ADDRESSING ISSUES BEFORE THEY BECOME A CRISIS AND WORK WITH OTHER NON-PROFIT SERVICE PROVIDERS TO PROVIDE A HOLISTIC APPROACH TO ADVOCACY FOR LOW-INCOME INDIVIDUALS AND FAMILIES.TOGETHER LAWO AND ABLE CONSTITUTE THE LARGEST PROVIDER OF FREE, COMPREHENSIVE CIVIL LEGAL ASSISTANCE TO LOW-INCOME PERSONS IN OHIO. NEARLY 24% OF OHIO'S POVERTY POPULATION LIVES IN OUR 32 COUNTY SERVICE AREA. LAWO ALSO SERVES AGRICULTURAL WORKERS THROUGHOUT THE STATE. OURADMINISTRATIVE OFFICES AND HEADQUARTERS ARE LOCATED IN TOLEDO AT THE CENTER FOR EQUAL JUSTICE. IN 2022, LAWO AND ABLE RECEIVED 13,450 REQUESTS FOR HELP, WORKED ON 7,854 CASES, AND CLOSED 5,485 CASES. OUR ADVOCACY IN 2022 BENEFITED 19,631 PERSONS. LAWO AND ABLE ALSO SECURED $6,840,986 IN MONETARY BENEFITS FOR THEIR CLIENTS. 7481657 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 1 74 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X NIKOLETA COOK 4199302511 525 JEFFERSON STE 300 TOLEDO OH 43604 THOMAS J SCHAFFER PRESIDENT 1.50 2.00 X X 0 0 0 JONATHAN HOLLINGSWORTH VICE PRESIDENT 1.50 2.00 X X 0 0 0 BRANDON DOBYNS TREASURER 1.50 2.00 X X 0 0 0 KHADIJAH H ALI VICE PRESIDENT 1.50 1.50 X X 0 0 0 NATHAN D TURNER SECRETARY 1.50 2.00 X X 0 0 0 REBECCA FAHIM TRUSTEE 1.50 1.50 X 0 0 0 SHEENA BARNES TRUSTEE 1.50 1.50 X 0 0 0 JORDAN JENNINGS TRUSTEE 1.50 1.50 X 0 0 0 CATHERINE BITWAYIKI TRUSTEE 1.50 1.50 X 0 0 0 ROBERT M CURRY TRUSTEE 1.50 2.00 X 0 0 0 ROBERT SALEM TRUSTEE 1.50 1.50 X 0 0 0 TWILA FERGUSON TRUSTEE 1.50 1.50 X 0 0 0 ETHEL WASHINGTON-HARRIS TRUSTEE 1.50 1.50 X 0 0 0 CARASUSANA WALL TRUSTEE 1.50 1.50 X 0 0 0 THOMAS J LUCENTE JR TRUSTEE 1.50 1.50 X 0 0 0 BARRY LUSE TRUSTEE 1.50 2.00 X 0 0 0 EVE MITRO TRUSTEE 1.50 1.50 X 0 0 0 LESLIE MURRAY TRUSTEE 1.50 1.50 X 0 0 0 VICTOR H PEREZ TRUSTEE 1.50 1.50 X 0 0 0 LINDSEY POSEY TRUSTEE 1.50 1.50 X 0 0 0 CASSANDRA ANDRES RICE TRUSTEE 1.50 1.50 X 0 0 0 PAMELA SULLIVAN TRUSTEE 1.50 1.50 X 0 0 0 ROBERT TUCKER TRUSTEE 1.50 1.50 X 0 0 0 KATHRYN A WATSON TRUSTEE 1.50 1.50 X 0 0 0 SHUNTA WEATHERSPOON TRUSTEE 1.50 1.50 X 0 0 0 MOLLY WILLIAMS TRUSTEE 1.50 1.50 X 0 0 0 MECHELLE ZAROU TRUSTEE 1.50 1.50 X 0 0 0 KEVIN MULDER EXECUTIVE DIRECTOR 53.10 0.00 X 136812 0 19983 VERONICA MARTINEZ MANAGING ATTORNEY 38.50 0.00 X 110066 0 17659 DEBRA JENNINGS MANAGING ATTORNEY 36.30 0.00 X 104580 0 4006 LUCINDA WELLER MANAGING ATTORNEY 40.30 0.00 X 103844 0 11003 455302 0 52651 4 0 1 0 0 14500 937300 1491800 5121831 7565431 CONTRACTED SERVICES 541900 75971 75971 RELATED PARTY RENTAL I 532000 10861 10861 86832 75 75 5000 0 5000 5000 5000 MISCELLANEOUS 900003 32929 32929 32929 7690267 86832 0 38004 292472 292472 156795 154337 2458 4241609 4233521 5132 2956 79023 78965 58 887257 885743 1073 441 321950 315272 6521 157 14859 14859 42775 42775 146401 146368 33 230452 230366 86 77832 77824 8 265273 265206 67 43459 43383 76 44447 44447 13260 13260 35267 35255 12 ALLOCATED OVERHEAD 694234 625622 68253 359 SUPPORT AND OTHER SERVI 58803 58803 DUES & SUBS 58484 58467 17 OTHER 29259 29259 0 32572 32565 7 7766483 7481657 278091 6735 814448 166733 204899 31298 710694 389704 41128 49308 106658 34028 42479 42479 0 0 4249 288567 1882076 959638 279620 301776 1275444 211054 2763 93690 793125 898210 2350952 1504730 X -592509 -548592 123633 3500 -468876 -545092 1882076 959638 -76216 0 X 0 1 X 1 1 1 X 6642412 6648799 7103739 6458066 7565431 34418447 6642412 6648799 7103739 6458066 7565431 34418447 34418447 481 21259 12000 5000 38740 63993 11200 3125 17100 32929 128347 34585534 397055 0.99520 0.99480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 63,993. 2019 AMOUNT: $ 11,200. 2020 AMOUNT: $ 3,125. 2021 AMOUNT: $ 17,100. 2022 AMOUNT: $ 32,929. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 119160 -19438 1060 98662 104379 15828 1047 119160 91009 100 14333 1063 104379 74963 17007 600 361 91009 81141 -5237 600 341 74963 1.00000 0 1 1 42479 42479 0 0 CLIENT TRUST ACCOUNT AND DEPOSITS 95177 OPERATING RIGHT-OF-USE ASSETS 193390 288567 RELATED PARTY PAYABLES 716076 OPERATING LEASE LIABILITIES 182134 898210 X 7667540 0 7667540 22727 22727 7690267 7743756 -22727 -22727 7766483 0 7766483 PART IV, LINE 2B: LEGAL AID OF WESTERN OHIO, INC. MAINTAINS ESCROW ACCOUNTS ON BEHALF OF CLIENTS. PART V, LINE 4: ADVOCATES FOR BASIC LEGAL EQUALITY, INC., A RELATED ORGANIZATION, MAINTAINS ENDOWMENT FUNDS IN SUPPORT OF THE ORGANIZATIONS' MUTUAL EXEMPT PURPOSE. PART X, LINE 2: MANAGEMENT OF LAWO IS REQUIRED TO DETERMINE WHETHER A TAX POSITION OF LAWO IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT OF LAWO IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. HOWEVER, MANAGEMENT'S CONCLUSIONS MAY BE SUBJECT TO REVIEW AND ADJUSTMENT AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, NEW TAX LAWS, REGULATIONS, AND ADMINISTRATIVE INTERPRETATIONS (INCLUDING RELEVANT COURT DECISIONS). LAWO'S FEDERAL TAX RETURNS FOR THE PRIOR THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. NO INTEREST OR PENALTIES WERE INCURRED OR RECOGNIZED IN 2022 OR 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: LEGAL AID LINE CONTRACTED SERVICES 22,727. PART XII, LINE 2D - OTHER ADJUSTMENTS: LEGAL AID LINE CONTRACTED SERVICES -22,727. 1 TOLEDO BAR ASSOCIATION 311 NORTH SUPERIOR STREET TOLEDO OH 43604 344428948 501(C)(6) 70525 0 SUPPORT GREATER DAYTON VLP 610 PERFORMANCE PLACE 109 N MAIN ST DAYTON OH 45402 311251172 501(C)(3) 155308 0 SUPPORT ADVOCATES FOR BASIC LEGAL EQUALITY INC 525 JEFFERSON NO 300 TOLEDO OH 43604 237376131 501(C)(3) 48473 0 SUPPORT CHILDREN'S RIGHTS COLLABORATIVE OF NORTHWEST OHIO 4727 WEST SYLVANIA AVENUE TOLEDO OH 43623 522094990 501(C)(3) 6156 0 SUPPORT LUCAS COUNTY JUVENILE JUSTICE CENTER ONE GOVERNMENT CENTER SUITE 600 TOLEDO OH 43604 346400806 115(1) 7296 0 SUPPORT 3 2 PART I, LINE 2: THE GRANTEES' ACCOUNTING SYSTEMS MAINTAIN THE DETAIL OF REVENUES AND EXPENSES BY GRANT. THE REVENUE AND EXPENSE RESULTS ARE THEN REPORTED TO THE FILING ORGANIZATION IN ACCORDANCE WITH THE TERMS AND CONDITIONS OF THE GRANT. X X 0 0 0 0 0 0 0 0 0 KEVIN MULDER EXECUTIVE DIRECTOR 136812 0 0 0 0 0 2736 0 17247 0 156795 0 0 0 PART I, LINE 3 IN 2022 THE BOARD CONDUCTED AN EVALUATION OF THE EXECUTIVE DIRECTOR. THE HUMAN RESOURCES COMMITTEE REVIEWED THE EVALUATION AND DOCUMENTATION OF COMPARABILITY DATA AND MADE A RECOMMENDATION TO THE BOARD. THE BOARD REVIEWED THE RECOMMENDATION AND ESTABLISHED THE EXECUTIVE DIRECTOR'S COMPENSATION AT ITS DECEMBER BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S BOARD WAS PROVIDED AN ELECTRONIC COPY WITH A 5-DAY COMMENT PERIOD. FORM 990, PART VI, SECTION B, LINE 12C LEGAL AID OF WESTERN OHIO, INC. REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 IN 2017 LAWO THOROUGHLY REVIEWED AND UPDATED ITS COMPENSATION PLAN. LAWO ENGAGED A CONSULTANT WHO CONDUCTED AN ASSESSMENT OF THE STAFF POSITIONS AND DEVELOPED JOB FAMILIES THAT GROUPED POSITIONS WITH SIMILAR DUTIES, RESPONSIBILITIES, AND REQUIREMENTS TOGETHER. THE CONSULTANT ALSO CONDUCTED A COMPREHENSIVE REVIEW OF COMPENSATION THAT SIMILAR ORGANIZATIONS OR PUBLIC ENTITIES PAID FOR THE SAME OR COMPARABLE POSITIONS. BASED ON THE ASSESSMENT, STAFF RECOMMENDED COMPENSATION RANGES FOR EACH POSITION. THE HUMAN RESOURCES COMMITTEE AND THE FINANCE AND AUDIT COMMITTEE REVIEWED THE ASSESSMENT AND RECOMMENDED COMPENSATION RANGES AND MADE A RECOMMENDATION TO THE BOARD OF TRUSTEES. THE BOARD ADOPTED THE RECOMMENDATION COMPENSATION RANGES AND APPROVED INCREASES IN COMPENSATION AS PART OF THE BUDGET PROCESS IN 2017-2019. IN JANUARY 2022 THE BOARD OF TRUSTEES APPROVED A ONE-TIME 5% COMPENSATION ADJUSTMENT FOR ALL STAFF AND AN INCREASE IN COMPENSATION FOR SEVERAL STAFF MEMBERS BASED ON THE 2017 COMPENSATION BANDS. DURING 2022 AND 2023, LAWO REVIEWED ITS COMPENSATION LEVELS AND SYSTEM FOR ESTABLISHING AND APPROVING INCREASES IN COMPENSATION. THE RESULTS OF THAT REVIEW WILL BE IMPLEMENTED IN 2023 AND 2024. THE EXECUTIVE DIRECTOR'S COMPENSATION IS BASED ON SEVERAL FACTORS, INCLUDING PERFORMANCE AND COMPENSATION PAID FOR COMPARABLE POSITIONS IN OTHER SIMILAR ORGANIZATIONS OR PUBLIC ENTITIES. IN 2022 THE BOARD CONDUCTED AN EVALUATION OF THE EXECUTIVE DIRECTOR. THE HUMAN RESOURCES COMMITTEE REVIEWED THE EVALUATION AND DOCUMENTATION OF COMPARABILITY DATA AND MADE A RECOMMENDATION TO THE BOARD. THE BOARD REVIEWED THE RECOMMENDATION AND ESTABLISHED THE EXECUTIVE DIRECTOR'S COMPENSATION AT ITS DECEMBER BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ADVOCATES FOR BASIC LEGAL EQUALITY INC 525 JEFFERSON STE 300 TOLEDO OH 43604 237376131 FREE LEGAL ASSISTANCE OH 501(C)(3) LINE 7 N/A 0 LEGAL AID FOUNDATION OF WESTERN OHIO INC 525 JEFFERSON STE 300 TOLEDO OH 43604 341892945 SUPPORT ADVOCATES FOR BASIC LEGAL EQUALITY, INC. OH 501(C)(3) LINE 12B, II ADVOCATES FOR BASIC LEGAL EQUALITY INC 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 1 1 1 0 0